Ordinance no. 39-B/2024 of 2 February was published, approving the model forms for complying with the annual obligation to declare the income of natural persons (Model 3) and the respective instructions on how to fill them in.
It was necessary to reformulate the model 3 declaration and some of its annexes accordingly, as well as updating the respective instructions for completion.
The following model forms have been approved:
- Annex A – income from dependent work and pensions - and the respective instructions for filling in the form;
- Annex B - business and professional income earned by taxpayers covered by the simplified regime or who have practiced isolated acts – and the respective instructions for completing the form;
- Annex C - business and professional income earned by taxpayers taxed on the basis of organized accounting – and the respective instructions for completing the form;
- Annex E – capital income – and the respective instructions for completing the form;
- Annex F - property income - and the respective instructions for completing the form;
- Annex G - capital gains and other asset increases – and the respective instructions for completing the form;
- Annex G1 - on-taxed capital gains – and the respective instructions for completing the form;
- Annex I - undivided inheritance income - and the respective instructions for completing the form
- Annex J - income earned abroad - and the respective instructions for completing the form.
The forms relating to the cover of Form 3, Annex D – imputation of income of entities subject to the tax transparency regime and undivided inheritance and Annex H – tax benefits and deductions remain in force, although new instructions for completing these forms have been approved.
This ordinance takes effect on January 1, 2024.
